Example:
Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States
If the Form W-4 is for tax year 2008, the year on the face of the Form W-4 is 2008. Assess the penalty on tax year 2008.
If the taxpayer has furnished more than one false Form W-4 for the same year, more than one penalty may be assessed for that year.
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